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1、 桥梁工程项目成本管理与控制分析 摘要 桥梁建设这项工程在现如今，对国民经济的发展、社会经济的发展、还有对人民物质生活的改变等方面都起着巨大的作用。在市场经济的今天，桥梁建设业取得了较快的发展，但对国民经济的增长也有很大的贡献。但对桥梁建设项目建设单位的效益相对较低，因为缺乏一个全面的成本控制，桥梁工程直接建设成本与目标成本的距离是非常大的，项目的直接成本和间接成本项目经理签订目标责任书成本较严重成本超支，项目成本控制计划流于形式，开放源码项目，变更和索赔的能力。如今导致这些问题的发生，究其原因是由于桥梁工程施工企业之间的无序竞争，桥梁工程的需求超过供应，许多建筑公司的一个项目经常相互竞争，从
2、而形成一种价格保持下降的趋势，令建筑公司赢得了投标已成为“先天畸形项目”。在企业中项目成本控制和管理规划由于没有标准的系统控制，使得它们成为一种流于形式，还有缺乏能力的开源与变更的要求，项目要付出足够的重视成本控制，桥梁施工成本控制缺乏系统，可靠性差。导致成本控制到项目结束时，整体效果往往不理想，成本控制方法单一控制，缺少连接断开的程序不完整，许多问题如不明确的责任。在面对现今的这种发展趋势，解决桥梁施工企业在施工过程中的成本控制问题，需要刻不容缓地去解决。 本文根据HN公司的实际情况出发，在理论研究的基础上，在施工成本控制过程中存在的问题，桥项目的讨论和研究，在阅读成本控制相关理论的基础上，
3、结合项目施工成本控制的现状的过程中，中国桥梁企业，指出在施工项目成本控制过程中存在的问题的桥梁，并指出了导致这些问题发生的所在原因，根据这些从而制定出相应的对策。明确所承担的责任，完善组织，建立一个新的成本控制制度，重点实施前项目的规划结果，加强对员工所进行的培训，加强员工对任务的执行，从而降低成本，加强项目的变化和索赔，做好“公开来源的收入，通过共享信息和能源效率，项目管理成本的特点。在具体案例中作为参考，在项目建设过程中进行有效的成本控制。 关键词：桥梁工程 项目成本管理 控制 措施46 / 50COST MANAGEMENT AND CONTROL ANALYSIS OF BRIDGE
4、PROJECTABSTRACT Bridge construction project in the present, the development of the national economy, social and economic development, as well as changes in the material life of the people have played a huge role. In todays market economy, the bridge construction industry has achieved rapid developme
5、nt, but also has a great contribution to the growth of the national economy. But the benefits of bridge construction project construction unit is relatively low, because of the lack of a comprehensive cost control, bridge engineering construction cost and the target cost of distance is very large, p
6、roject direct cost and indirect cost of project manager to sign target responsibility book cost more stringent cost overruns, project cost control plan become a mere formality, open source project, alteration and claim. Now lead to the occurrence of these problems, the reason is due to disorderly co
7、mpetition between enterprises of the bridge engineering construction, bridge engineering demand exceeds supply, a project for many construction companies often compete with each other, thus forming a price to maintain the downward trend, so that construction company won the bid has become congenital
8、 malformation project. In the enterprise project cost control and management planning because there is no standard system control, making them become a mere formality and the lack of ability of open source and change, the project should pay enough attention to cost control, lack of system for bridge
9、 construction cost control, poor reliability. Lead to cost control to the end of the project, the overall effect is often not ideal, the cost control method of a single control, the lack of connection and disconnection of the program is not complete, many problems such as the unclear responsibility.
10、 In the face of todays development trend, to solve the bridge construction enterprises in the construction process of cost control problems, need to be solved urgently. In this paper, according to the actual situation of HN Corporation of, on the basis of theoretical research, on the problems existi
11、ng in the process of construction cost control, discussion and Research on the bridge project, in the reading cost control related theory foundation, combined with the status of cost control of construction project, Chinese enterprises as a bridge. It is pointed out that the problems existing in the
12、 process of bridge in the construction project cost control, and points out where the causes of these problems, according to these so as to work out the corresponding countermeasures. Clearly bear the responsibility and improve the organization, to establish a new cost control system, focusing on th
13、e implementation of results of pre project planning, strengthen training of staff, strengthen the staff of the task execution, so as to reduce the cost, strengthening the project changes and claims, do a good job in the public open source of income, through the sharing of information and energy effi
14、ciency, the project cost management features. In the specific case as a reference, the project construction process to carry out effective cost control.KEY WORDS:Bridge engineering project cost management control measures第一章 绪论1.1选题的背景、目的及意义1.1.1背景 随着四万亿投资风险的离去,国家对于基础设施的投资逐渐减少,与之前相对比，建筑市场竞争机制形成，使得施工
15、企业面临着更加激烈的市场竞争格局。还有，随着近几年劳动力成本的急剧增加，桥梁建设项目的利润空间越来越小。企业要争取更多的市场建设项目，以实现更好的社会效益和经济效益，因此看企业能不能提供既优质、工期短，而且成本低的建筑产物。所以，在桥梁项目工程施工的过程中，工程造价控制问题尤为重要。几年前，金融危机对中国经济的负面影响，中国已经采取了加大基础设施建设，刺激内需的经济来应对。在这样一个良好的情况下，施工企业承包项目比较大，施工企业项目有一定的利润空间。但由于近几年国家基础设施投资的逐渐减少，从而导致劳动力成本明显增加，材料价格上涨，建筑业受到前所未有的挑战，桥梁施工企业项目成本控制水平和效益都不
16、尽如人意，大损失是普遍存在的。在桥梁施工企业项目成本控制的过程中，要想做到围绕经济效益、追求利润最大化是很难达到的。项目不能把各种核算还有控制全部制定好，这样不仅不能客观反映成本和有效地控制与监督成本，还使得企业不能很好的达到最大化效益。因为桥梁项目工程施工成本控制的问题，导致效率低下，成为施工企业面前的一个问题。1.1.2目的 为了能够更深入更多的了解建筑行业桥梁施工中成本利润最大化的管理方法。在同一个承包项目、同一种施工内容、同一批管理班子、投入最少成本的前提下，怎样能够用更完善更便捷的管理方法做到满足各项施工要求，并从而获取更大的经济效益。 1.1.3意义 控制项目成本就是确保工程目标成本的实现，也为了提高综合经济效益。施工成本控制应围绕
